I am moving out of Canada and planning to become non-resident Canadian for tax purposes. One of the main requirement for this is to cut all primary residential ties with Canada. As per CRA significant residential ties include: home in Canada, spouse and dependants.
My question is who is considered as a dependant from tax point of view. Any children under age of 22 is obvious but who else? For example, I sponsored my parents for permanent residency couple of years ago and this year they and my sister finally became permanent resident of Canada. Will they be considered as my dependants?
My question is who is considered as a dependant from tax point of view. Any children under age of 22 is obvious but who else? For example, I sponsored my parents for permanent residency couple of years ago and this year they and my sister finally became permanent resident of Canada. Will they be considered as my dependants?